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The Impact of an Accountant’s Professional Judgment on the Assessment of Business Value Creation

In the event of new non-standard issues related to the economic activities of an enterprise and its accounting, for which the current national and international regulatory documents do not offer clear norms, the accountant should be guided by his professional judgment. The role of the accountant’s p...

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Autor principal: Andrii Chuienkov
Formato: Artigo
Idioma:Inglês
Publicado em: Institute of Accounting and Finance 2025-10-01
coleção:Облік і фінанси
Assuntos:
Acesso em linha:https://afj.org.ua/storage/pdf/1172-vpliv-profesiynogo-sudzhennya-buhgaltera.pdf
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